ANALISIS ASPEK KEPERILAKUAN TERHADAP PENERAPAN SISTEM AKUNTANSI PERSEDIAAN PADA PT INDOFOOD SUKSES MAKMUR Tbk PEKANBARU

Authors

  • Ayu Indah Sari Universitas Muhammadiyah Riau
  • Feby Yolanda Universitas Muhammadiyah Riau
  • Nirma Hersa Universitas Muhammadiyah Riau
  • Shabrina Ria Ardelilla Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.37385/raj.v1i3.752

Keywords:

inventory accounting system, behavioral aspect

Abstract

The accounting information system is one of the important thing that is owned by a company, including inventory accounting system considering the inventory is an important element in the merchandising company. A system cannot be separated from the role of human resources to run the system. Therefore, it needs consideration about behavioral aspects in designing, analyzing, implementing and operating the accounting system that includes operating the inventory accounting system, whether the system is being implemented well according to the company's objectives. This study aimed to analyze the effect of behavioral aspects on inventory accounting system that is run by PT. Surya Wenang Indah as a goods distributor company. The method of analysis in this study using multiple linear regression method. The results showed that the behavioral aspects significantly affect inventory accounting systems that by the company.Company should pay more attention to behavioral aspects in running the existing system so that the system will be able to run effectively and efficiently in accordance with the company’s objectives.

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Published

2022-06-20